Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Rollovers to Cash Balance Plans

   By IRC401, November 26, 1999
   • 5 replies
   • 2.7k views
   • 
   • richard
   • December 5, 1999

2. Floor-Offset & 401(a)(26)

   By Dougsbpc, March 11, 2004
   • 5 replies
   • 2k views
   • 
   • Dougsbpc
   • March 12, 2004

3. Maximum Lump Sums under Pension Equity Act

   By Guest fiddler, June 3, 2004
   • 5 replies
   • 1.4k views
   • 
   • mwyatt
   • June 4, 2004

4. Curtailment under FAS 88

   By Guest stunner, January 25, 2006
   • 5 replies
   • 3.7k views
   • 
   • Guest
   • January 26, 2006

5. First Year PBGC Premium for Cash Balance Plan

   By Dennis Povloski, January 5, 2007
   • 5 replies
   • 1.9k views
   • 
   • flosfur
   • January 16, 2007

6. divorce after separation from service

   By Gudgergirl, November 10, 2010
   • 5 replies
   • 1.7k views
   • 
   • david rigby
   • November 12, 2010

7. AFN For EZ-Filer

   By emmetttrudy, May 24, 2017
   • 5 replies
   • 1.1k views
   • 
   • Effen
   • May 24, 2017

8. 415 or other limit on Cash Balance "contribution"

   By TPApril, October 21, 2023
   • 5 replies
   • 1.1k views
   • 
   • Jakyasar
   • October 26, 2023

9. PBGC Coverage

   By Renee H, October 22, 2025
   • 5 replies
   • 758 views
   • 
   • Renee H
   • November 5, 2025

10. Deduct 2 years' contributions in 1 tax year?

    By Flyboyjohn, February 16, 2019
    • 5 replies
    • 872 views
    • 
    • Mike Preston
    • February 25, 2019

11. Cash Balance Determination Letter

    By jessgaines, February 28, 2020   

    • irs
    • cb
    • (and 2 more)

      Tagged with:

      • irs
      • cb
      • preapproved plan; prototype
      • individually designed plan
    • 5 replies
    • 1.3k views
    • 
    • LANDO
    • March 3, 2020

12. Employer Contributions to 401(k)/Profit Sharing Limited by Cash Balance Plan

    By metsfan026, September 3, 2025
    • 5 replies
    • 942 views
    • 
    • John Feldt ERPA CPC QPA
    • September 5, 2025

13. Top-Heavy Minimums

    By WDIK, June 4, 2003
    • 5 replies
    • 1.4k views
    • 
    • WDIK
    • June 6, 2003

14. terminated defined benefit plan with asset loss on an investment-what

    By thepensionmaven, December 11, 1999
    • 5 replies
    • 1.9k views
    • 
    • Dowist
    • December 16, 1999

15. Admin of 412(i) plans

    By pbarrett, October 8, 2003
    • 5 replies
    • 1.2k views
    • 
    • Guest
    • October 10, 2003

16. Required Quarterly Contributions with Full Funding Credit

    By Guest Turtle_01, September 2, 2004
    • 5 replies
    • 1.5k views
    • 
    • Guest
    • September 2, 2004

17. Funding for LS

    By Guest RBlaine, May 19, 2009
    • 5 replies
    • 1.4k views
    • 
    • Guest
    • May 20, 2009

18. RMD for someone over 70.5

    By emmetttrudy, December 21, 2016
    • 5 replies
    • 1.6k views
    • 
    • Calavera
    • December 29, 2016

19. S404 deduction under PPA for a new Plan

    By flosfur, December 14, 2007
    • 5 replies
    • 1.4k views
    • 
    • Andy the Actuary
    • December 17, 2007

20. Valuation for a Terminated Plan

    By Blinky the 3-eyed Fish, October 7, 2005
    • 5 replies
    • 1.4k views
    • 
    • AndyH
    • October 10, 2005

21. Funding Deficiency

    By david rigby, June 1, 2001
    • 5 replies
    • 2.8k views
    • 
    • AndyH
    • June 1, 2001

22. Benefit Payable when no QDRO was written

    By ConnieStorer, October 23, 2025
    • 5 replies
    • 1.4k views
    • 
    • fmsinc
    • October 24, 2025

23. 415 Calculations

    By FAPInJax, August 17, 2009
    • 5 replies
    • 2.6k views
    • 
    • SoCalActuary
    • August 18, 2009

24. Return of Non Deductible Contribution

    By ConnieStorer, April 8, 2019
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • April 8, 2019

25. 417(e), 415, 430

    By Effen, March 31, 2010
    • 5 replies
    • 2k views
    • 
    • Andy the Actuary
    • March 31, 2010

26. Contribution exceeds Sched C income

    By Earl, October 30, 2002
    • 5 replies
    • 1.8k views
    • 
    • Earl
    • November 1, 2002

27. Testing Age for General Testing - 1.401(a)(4) Regs

    By flosfur, February 10, 2004
    • 5 replies
    • 2.4k views
    • 
    • AndyH
    • February 10, 2004

28. May Cash Cow Plan Sponsor Deduct Contributions EEs of ASG

    By Guest EMM118, March 18, 2006
    • 5 replies
    • 2.2k views
    • 
    • SoCalActuary
    • March 23, 2006

29. Contrib. within Deductible Limits but not deducted

    By JAY21, April 22, 2009
    • 5 replies
    • 1.1k views
    • 
    • JAY21
    • April 22, 2009

30. More Relius/EFAST Validation Error Message Issues

    By AndyH, July 21, 2010
    • 5 replies
    • 2.5k views
    • 
    • AndyH
    • July 23, 2010

31. PBGC Covered small plan wants to term without IRS determination letter

    By CharlesLeggette, December 30, 2013   

    • Termination;PBGC
    • 5 replies
    • 1.7k views
    • 
    • My 2 cents
    • December 31, 2013

32. Different Benefit formulas for employees

    By Gary, April 22, 2008
    • 5 replies
    • 1.8k views
    • 
    • Guest
    • April 25, 2008

33. Accrued Benefit - Late Retirement

    By JBones, February 15, 2011
    • 5 replies
    • 2k views
    • 
    • SoCalActuary
    • April 19, 2011

34. Deductible contribution

    By retbenser, January 13, 2011
    • 5 replies
    • 1.5k views
    • 
    • retbenser
    • January 13, 2011

35. top heavy required aggregation group

    By Earl, October 15, 2004
    • 5 replies
    • 2.5k views
    • 
    • SRM
    • October 20, 2004

36. Cash Balance Formulas when Earnings Not Known

    By ERISAAPPLE, May 22, 2018
    • 5 replies
    • 1.3k views
    • 
    • Mike Preston
    • May 24, 2018

37. Unreduced Early Retirement causing forefeiture?

    By John314, July 18, 2017   

    • pension
    • defined benefit
    • (and 2 more)

      Tagged with:

      • pension
      • defined benefit
      • forefeiture
      • early retirement
    • 5 replies
    • 1.9k views
    • 
    • Mike Preston
    • July 18, 2017

38. retroactive benefit reduction

    By lexi, December 8, 2006
    • 5 replies
    • 1.9k views
    • 
    • Mike Preston
    • December 10, 2006

39. Plan termination and lump sums

    By abanky, September 18, 2007
    • 5 replies
    • 1.8k views
    • 
    • John Feldt ERPA CPC QPA
    • September 18, 2007

40. Is PPA Funding Just Plain Wrong?

    By Andy the Actuary, December 22, 2008
    • 5 replies
    • 1.3k views
    • 
    • tymesup
    • December 27, 2008

41. Notification Requirements Upon Leaving

    By Guest Peg H, August 28, 1998
    • 5 replies
    • 3.3k views
    • 
    • Wessex
    • September 1, 1998

42. Change in funding method

    By FAPInJax, May 1, 2002
    • 5 replies
    • 2.3k views
    • 
    • FAPInJax
    • May 2, 2002

43. New MDIB rules

    By Guest Barbara Neckrich, August 31, 1998
    • 5 replies
    • 4.4k views
    • 
    • Wessex
    • September 2, 1998

44. Question Regarding Termination of Cash Balance Plan

    By metsfan026, December 2, 2022
    • 5 replies
    • 2.4k views
    • 
    • C. B. Zeller
    • December 6, 2022

45. PBGC Exemption Question

    By Guest pjm, February 10, 2004
    • 5 replies
    • 1.9k views
    • 
    • Mike Preston
    • February 11, 2004

46. SPD Question

    By Guest lbz123, March 30, 2009
    • 5 replies
    • 1.5k views
    • 
    • david rigby
    • April 2, 2009

47. Amending Schedule SB

    By Andy the Actuary, July 18, 2014
    • 5 replies
    • 2.2k views
    • 
    • My 2 cents
    • September 20, 2016

48. Pension payroll tracking system

    By david rigby, October 25, 2017
    • 5 replies
    • 1.2k views
    • 
    • Effen
    • October 26, 2017

49. More on RMDs made in 2006, 2007

    By Gary, February 28, 2007
    • 5 replies
    • 1.3k views
    • 
    • AndyH
    • March 5, 2007

50. Pension Plan for Self-Employed

    By Gary, February 27, 2008
    • 5 replies
    • 1.6k views
    • 
    • SoCalActuary
    • February 27, 2008